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Journal articles on the topic 'Bank fraud and traitors'
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Ishola, Ajibola Abdulrahamon, Akeem Adekunle Kenku, and Olufunmilayo Adedayo. "Personality Traits and Ethical Belief as Factors Influencing Fraud Intent Behaviour among Bank Employees in Ibadan, Nigeria." TIJAB (The International Journal of Applied Business) 5, no. 1 (April 28, 2021): 94. http://dx.doi.org/10.20473/tijab.v5.i1.2021.94-110.
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Fraud is an ever-growing problem for financial institutions in Nigeria, with criminals using a wide variety of methods. Unfortunately, employees were fingered in most of these fraudulent activities. Previous studies focused on contextual and organizational antecedents of motivating engagement in fraudulent practices and less on employees’ dispositional factors. This study examined the role of personality traits and ethical beliefs on fraudulent behaviour among bank employees. The study was a cross-sectional study. Three hundred and fifty-three (353) employees in the middle to junior level management cadre were selected through stratified sampling technique from banking organisations operating in the Ibadan metropolis. The respondents responded to a self-report questionnaire measuring fraudulent behaviour intention and red flags; personality traits and Ethical position questionnaire. Two hypotheses were tested using multiple regression, Pearson correlation analysis and ANOVA at p≤0.05. Results demonstrated that conscientiousness personality trait was the only predictor of fraud intent behaviour among the personality variables. Employees with Absolutist ethical principles reported lower fraud intent behaviour than those with subjectivist ethical philosophy. The study concludes that personality traits and ethical beliefs were powerful motivators for fraud behavior. Thus, fraud and HR experts were enjoined to utilize psychological profiles in fraud investigations and selection of employees.
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Ugochukwu Uche, Chibuike. "Nigeria: Bank Fraud." Journal of Financial Crime 8, no. 3 (January 2001): 265–75. http://dx.doi.org/10.1108/eb025992.
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Ehrlich, Ayal. "West Bank Land Fraud." Journal of Palestine Studies 15, no. 3 (1986): 161–65. http://dx.doi.org/10.2307/2536772.
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Ehrlich, Ayal. "West Bank Land Fraud." Journal of Palestine Studies 15, no. 3 (April 1986): 161–65. http://dx.doi.org/10.1525/jps.1986.15.3.00p0300f.
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Najar Pacheco, José Custodio, and Helena Clara Isabel Alemán Novoa. "Technology and bank fraud." Visión electrónica 11, no. 2 (December 29, 2017): 289–98. http://dx.doi.org/10.14483/22484728.12922.
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Technology plays a major role in the development of the economy of a country and in general in organizations. It is known that it is used in the massive media, the Internet, known by society, which favors all, in this case banking, which allows its users facilities as the constant development of technology and easy setup supports, and also neglecting safety. In addition to the vulnerabilities in the configuration, technology, humans, applications, platforms, among others; exploited by Cybercriminals organizations operating at an international level, causing incalculable losses to the banking system, the worrying thing is that is growing. However, some banks are required to meet minimum safety standards, there will always be risks, in this way it won´t be possible to achieve information security one hundred percent.
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Stewart, Robert T. "Bank fraud and the macroeconomy." Journal of Operational Risk 11, no. 1 (March 2016): 71–82. http://dx.doi.org/10.21314/jop.2016.172.
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Everett, Catherine. "UK bank fraud gang busted." Computer Fraud & Security 2003, no. 12 (December 2003): 1–2. http://dx.doi.org/10.1016/s1361-3723(03)00001-0.
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Ernawati, Ernawati. "STUDI PENYIMPANGAN INTERNAL PADA BANK UMUM SYARIAH DI INDONESIA." Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) 2, no. 1 (July 29, 2019): 32–46. http://dx.doi.org/10.31538/iijse.v2i1.311.
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Penelitian ini bertujuan untuk mengetahui dinamika penyimpangan internal (fraud pada Bank Umum Syariah di Indonesia. Penelitian menggunakan data sekunder periode 2011-2017 publikasi Bank Umum Syariah. Sampel penelitian terdiri dari 9 bank umum syariah yang ditentukan berdasarkan ketersediaan data. Analisis data digunakan berupa grafik, diagram, dan analisis pertumbuhan. Hasil penelitian menunjukkan bahwa penanganan kejadian fraud hanya berdampak selama 3 tahun. Angka kejadian fraud rata-rata selama periode penelitian sebesar 9,87 kasus per tahun per bank. Bank BCAS telah mampu menurunkan angka kejadian fraud mendekati nihil (zero fraud). Strategi penanganan fraud yang dilakukan oleh pihak Bank Umum Syariah yaitu menggunakan sarana pelaporan whistle blowing system yang dipergunakan oleh karyawan untuk melaporkan jika menemukan dan melihat perbuatan fraud yang dilakukan oleh karyawan. Pada sisi lain juga dibentuk unit kerja anti fraud. Namun efektifitas penerapan kedua strategi tersebut relatif berbeda pada setiap Bank Umum Syariah.
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Turner, Paul S., and Diane B. Wunnicke. "Check fraud: Beware standard bank agreements!" Journal of Corporate Accounting & Finance 16, no. 1 (2004): 45–48. http://dx.doi.org/10.1002/jcaf.20071.
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Truntsevskiy, Yuriy V. "MODERN CHALLENGES OF BANK FRAUD TO THE FINANCIAL SUPPORT OF E-COMMERCE." Banking law 6 (December 10, 2020): 28–36. http://dx.doi.org/10.18572/1812-3945-2020-6-28-36.
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The article presents the results of scientific development in Russia of the problem of counteracting bank fraud, identifies modern trends in the development of bank fraud, as well as possible corporate measures to prevent this type of financial crime in banks. The coronavirus crisis increases the risk of bank fraud, including in the field of e-commerce. Bank fraud is considered as crimes of “white collar” — employees (consultants) of the bank, using their professional opportunities to perform (service) banking operations and other transactions, contrary to corporate culture and values.
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Asmara, Fransiska Tarasita, Akhmad Riduwan, and Maswar Patuh Priyadi. "Kebijakan dan Implementasi Strategi Anti-Fraud: Studi pada PT. Bank UOB Indonesia." Fokus Ekonomi : Jurnal Ilmiah Ekonomi 15, no. 2 (December 1, 2020): 423–44. http://dx.doi.org/10.34152/fe.15.2.423-444.
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Based on the many fraud cases experienced by PT Bank UOB Indonesia, the implementation of the anti-fraud strategy at PT Bank UOB Indonesia refers to the implementation of policies issued by PT Bank UOB Indonesia in order to minimize fraud cases. This study aims to determine the policies and implementation of anti-fraud strategies at PT Bank UOB Indonesia. The object of this research is the Integrated Fraud Management Division. This research was conducted using a case study qualitative research method and using data analysis techniques Miles and Huberman. The data collection techniques in this study were participant observation, in-depth interviews and documentation. Selection of sources is carried out by purposive sampling method, in which sources are selected with specific considerations and goals. The results show that the policy and implementation of the Anti-Fraud strategy have been implemented in accordance with Bank Indonesia Circular No.13/28/DPNP dated 9 December 2011 concerning the Implementation of Anti-Fraud Strategies for Commercial Banks, however there are still deficiencies caused by obstacles in its implementation. namely the lack of awareness of employees to report all indications of fraud, very minimal employee rotation, frequent information about surprise audits that cannot be kept secret, and the recruitment pattern adopted by PT Bank UOB Indonesia does not include material on fraud awareness.
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Aleksandrov, V. V., S. V. Ponomarenko, and M. V. Biryukov. "PREVENTION OF FRAUD ACTIONS ON BANK CARDS WITH FRAUD MONITORING SYSTEM." Herald of the Belgorod University of Cooperation, Economics and Law 3, no. 64 (2017): 225–33. http://dx.doi.org/10.21295/2223-5639-2017-3-225-233.
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Muritala, Taiwo A., Muftau A. Ijaiya, Olatanwa H. Afolabi, and Abdulrasheed B. Yinus. "Fraud and Bank Performance in Nigeria – Var Granger Causality Analysis." e-Finanse 16, no. 1 (March 1, 2020): 20–26. http://dx.doi.org/10.2478/fiqf-2020-0003.
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AbstractThis paper examines the causality between fraud and bank performance in Nigeria over the period 2000-2016 for quarterly financial data using Johansen’s Multivariate Cointegration Model and Vector Autoregressive (VAR) Granger Causality analysis. The results show a long-run relationship between the variables. Bank performance was found to be linked to Granger fraud variables and vice versa at 10% significant level. This study reveals that there was a direct causal relationship between bank performance and fraud because increase in fraudulent activities in the banking sector leads to reduction in bank performance. Hence, this study recommends that internal control systems of banks should be strengthened so as to detect and prevent fraud. In this way, bank assets would be protected.
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Jannah, Sitti Fitratul. "Pengaruh Good Corporate Governance Terhadap Pencegahan Fraud Di Bank Perkreditan Rakyat (Studi Pada Bank Perkreditan Rakyat Di Surabaya)." AKRUAL: Jurnal Akuntansi 7, no. 2 (May 1, 2016): 200. http://dx.doi.org/10.26740/jaj.v7n2.p178-191.
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AbstrakBPR memiliki kecenderungan lebih berisiko tersandung permasalahan karena jumlahnya lebih banyak daripada bank umum. Pernyataan ini didukung dengan banyaknya jumlah BPR yang dilikuidasi, yaitu sebanyak 70 BPR dari tahun 2005-2016 dengan hampir 70% alasan dilikuidasi adalah tindakan fraud oleh manajemen. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan prinsip-prinsip Good Corporate Governance terhadap pencegahan fraud BPR di Surabaya yang listing di Bank Indonesia. Jenis penelitian yang dilakukan adalah penelitian dengan pendekatan kuantitatif. Populasi penelitian terdiri dari seluruh karyawan (kecuali bagian keamanan dan kebersihan) BPR di Surabaya yang listing di Bank Indonesia sebanyak 186 karyawan. Sampel diambil dengan menggunakan total sampling sehingga total sampel sama dengan jumlah populasi yaitu sebanyak 186 karyawan. Hasil penelitian menunjukkan bahwa Good corporate governance berpengaruh positif terhadap pencegahan fraud BPR di Surabaya yang listing di Bank Indonesia. Penerapan prinsip Good corporate governance oleh Bank Perkreditan Rakyat di Surabaya menunjukkan nilai yang sangat tinggi yang berarti penerapan Good corporate governance sudah sangat baik. Begitu pula pencegahan fraud BPR di Surabaya juga menunjukkan nilai yang sangat tinggi yang berarti pencegahan fraud BPR di Surabaya juga telah dilakukan dengan sangat baik.
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Repousis, Spyridon, Petros Lois, and Varvara Veli. "An investigation of the fraud risk and fraud scheme methods in Greek commercial banks." Journal of Money Laundering Control 22, no. 1 (January 7, 2019): 53–61. http://dx.doi.org/10.1108/jmlc-11-2017-0065.
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Purpose The purpose of this study is to examine types of fraud risk and fraud scheme methods in Greek commercial banks. Design/methodology/approach Data used for this study were obtained from primary source through questionnaires. This method of data collection was followed and was considered appropriate because the information sought is not publicly available and middle management and internal auditors are in a good position to know the answers to the questions asked. Questionnaires were sent to a sample of 230 persons, all bank branch employees (internal auditors were excluded), in the city of Athens (capital city of Greece), in five banks, National Bank of Greece, Piraeus Bank, Alpha Bank, Eurobank and Postal Bank, during February 2017-March 2017. Finally, of the 230 questionnaires distributed, 225 completed and returned but only 203 of them were usable questionnaires. Cronbach’s alpha was used to test the reliability of variables. Findings Results showed that forgeries, bribery and money laundering are the most important types of fraud risk, and the best fraud scheme methods are using dormant accounts and checks. Based on the empirical findings, the study recommends that there is a need for banks to implement a code of conduct and a code of ethics for staff, staff training, signature verification, control over dormant accounts, asking employees about their opinions and the way they feel about their bank, conducting surprise audits and using a hot line for whistleblowing. Practical implications The study will help banks in fraud risk management and in the development of policies to reduce risk within the banking sector. Also, will be useful to all categories of potential bank clients and users of financial services including shareholders, creditors, debtors and fund providers. Originality/value To the best of the authors’ knowledge, this is the first study examining middle management and staff opinions about fraud risk and fraud scheme methods in Greek commercial banks.
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Lidyah, Rika. "Islamic Corporate Governance, Islamicityfinancial Performance Index And Fraudat Islamic Bank." Jurnal Akuntansi 22, no. 3 (November 7, 2018): 437. http://dx.doi.org/10.24912/ja.v22i3.398.
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This research empirically tested the factors of fraud occurrence in sharia banks based on fraud triangle theory, which is motivation, opportunity and rationalization must be fulfilled for the occurrence of fraud. This research develops indicators as a proxy of motivation, opportunity and rationalization. Factors tested in this research is the Islamic Corporate Governance to fraud with the Islamicity Financial Performance Index as a mediator in sharia banks 2012-2016.This research using quantitative method with secondary data. Data are obtained from annual reports published by Islamic banks. The test is done by path analysis and processed using SPSS. The result of research shows that Islamic Corporate Governance has no effect to Islamicity Performance Index, Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio (Islamicity Financial Performance Index) influence to Fraud, Islamic Corporate Governance has no effect to Fraud, and Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio (Islamicity Financial Performance Index) does not mediate the influence of Islamic Corporate Governance to Fraud on Islamic Bank or it can be said that there is no mediation. This research shows that factors based on fraud triangle are effective for use in explaining fraud.
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Asmah, Alexander Ekow, Williams Abayaawien Atuilik, and Dominic Ofori. "Antecedents and consequences of staff-related fraud in the Ghanaian banking industry." Journal of Financial Crime 26, no. 3 (July 2, 2019): 669–82. http://dx.doi.org/10.1108/jfc-08-2018-0083.
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Purpose The purpose of this paper is to investigate the antecedents and consequences of employee fraud, focusing on the banking industry in Ghana. Design/methodology/approach A major bank was selected for the case study analysis. The researchers used qualitative data analysis for the study. Content analysis of investigation reports and interviews of employees from different functional areas were used as the main data collection tools. Findings This study found that loans contracted by bank employees with huge repayment amounts put financial pressure on them to commit fraud. The study also found that inadequate controls in some areas of the bank can fuel the commission of fraud. In addition, aggrieved employees have a high propensity of committing fraud. Huge punitive consequences were noted to exist for employees who perpetrate fraud, and shareholders are also affected by the fraudulent behaviour of employees. Research limitations/implications Findings shown in the study confirm the hypotheses of the fraud triangle theory on the causes of fraud despite its criticisms. The findings are also consistent with extant studies on the antecedents and consequences of fraud. The use of one bank for the case study analysis as well as the three-year analysis period impose a limitation on the study. Future studies can explore fraud using other different theoretical lenses. Gathering data from more than one bank and for a longer period of analysis may provide more accurate results. Practical implications This study provides some recommendations for fraud prevention in the banking industry in Ghana. The major one is the need for the central bank to collaborate with financial institutions to set up an effective creditworthiness system that will aid the monitoring of activities of the banks. Banks should also ensure that systems of controls are reviewed regularly to identify and deal with fraud. Originality/value This study is original, as it focuses on an industry that is highly susceptible to fraud due to issues of confidentiality with data and with scanty literature on fraud.
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Asmah, Alexander Ekow, Williams Abayaawien Atuilik, and Dominic Ofori. "Antecedents and consequences of staff related fraud in the Ghanaian banking industry." Journal of Financial Crime 27, no. 1 (January 8, 2020): 188–201. http://dx.doi.org/10.1108/jfc-03-2019-0034.
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Purpose The purpose of this paper is to investigate the antecedents and consequences of employee fraud, focusing on the banking industry in Ghana. Design/methodology/approach A major bank was selected for the case study analysis. The researchers employed qualitative data analysis for the study. Content analysis of investigation reports and interviews of employees from different functional areas were used as the main data collection tools. Findings This study found that loans contracted by bank employees with huge repayment amounts put financial pressure on them to commit fraud. The study also found that inadequate controls in some areas of the bank can fuel the commission of fraud. In addition, aggrieved employees have highly chances of committing fraud. Huge punitive consequences were noted to exist for the employee who perpetrates the fraud and shareholders are also affected by the fraudulent behaviour of employees. Research limitations/implications Findings shown in the study confirm the hypotheses of the fraud triangle theory on the causes of fraud in spite of its criticisms. The findings are also consistent with extant studies on the antecedents and consequences of fraud. The use of one bank for the case study analysis as well as the three-year analysis period imposes a limitation on the study. Future studies can explore fraud using other different theoretical lenses. Gathering data from more than one bank and for a longer period of analysis may provide more accurate results. Practical implications This study provides some recommendations for fraud prevention in the banking industry in Ghana. The major one is the need for the central bank to collaborate with financial institutions to set up an effective credit worthiness system that will aid the monitoring of activities of the banks. Banks should also ensure that systems of controls are reviewed regularly to identify and deal with fraud. Originality/value This study is original, as it focuses on an industry that is highly susceptible to fraud because of issues of confidentiality with data and with the scanty literature on fraud.
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Fatoni, Muhamad Erfin, and Abdul Halim. "Analisis Faktor-Faktor Penyebab Fraud Pada Badan Usaha Milik Daerah." Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen 3, no. 2 (July 21, 2016): 97–119. http://dx.doi.org/10.32477/jrm.v3i2.179.
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The purpose of this research is to analyze the factors that cause the occurrence of fraud in PD BPR Bank Dearah X which is one of the regional owned enterprises of Local Government X and identify the steps ways of fraud prevention which is effective in PD BPR Bank Daerah X. This research uses a qualitative approach with a case study. This study uses the primary data and secondary data. This research uses many data collection techniques by conducting an interview, an observation and a documentation. The results show that the factors that cause the occurrence of fraud in PD BPR Bank Daerah X can be classified into four, namely: (1) the pressure that comes from the external and internal influence, (2) an opportunity or a chance due to the weakness of internal control systems owned by BPR , sanctions are not strict enough for the wrongdoers of fraud, and misuse of authority committed by directors, (3) rationalization, and (4) collusion. The ways of fraud prevention which are done by the management of PD BPR Bank Daerah X and based on the results of interviews conducted by the researchers, can be identified as follows: (1) An improvement of the internal control system in PD BPR Bank Daerah X, (2) An implementation of policy of know your employee (KYE) as an effort of fraud prevention by controlling the aspects of human resources (HR); (3) A creation of a special line of fraud reporting policy;and (4) An establishment of policies and sanction procedures.
Keywords: Fraud, Regional Owned Enterprises, Fraud Triangle, Anti-fraud Strategy.
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Atmaka, Adi, and Martin Roestamy. "PERTANGGUNGJAWABAN BANK SEBAGAI KORPORASI TERHADAP TERJADINYA FRAUD." JURNAL ILMIAH LIVING LAW 11, no. 1 (March 18, 2019): 13. http://dx.doi.org/10.30997/jill.v11i1.1635.
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Operations of crimes committed by bank burglars must be immediately anticipated by the legal apparatus in Indonesia quickly and carefully so that the law does not look weak. At present the development of criminal legal responsibility has begun to expand, in the concept of criminal law, accountability can not only be requested from individuals, but also corporately. The obstacle is the concept of accountability of various corporate modes of law enforcement in Indonesia, so far it has not been utilized, besides the concept of corporate responsibility is not yet widely known, this concept is also still in the gray domain. Identification of this research are: 1) How is the bank's responsibility as a corporation for fraud and fraud ?. 2) What is the legal protection of bank customers who are victims of fraud? The research method used in this study is a normative juridical approach. The results of this study are: 1) Bank Indonesia as the holder of the Indonesian banking authority in an effort to meet applicable standards in the banking sector has prioritized programs related to customer protection, handling customer complaints, and including handling the establishment of independent banking mediation institutions, 2) In banking practice, a provision applies that customers who will save their funds in a bank are not free. The customer has the right to receive interest on funds deposited with the bank.
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Ashari, Hasan, and Trinandari Prasetyo Nugrahanti. "APAKAH PELANGGARAN ETIKA MENJADI PENYEBAB TERJADINYA FRAUD DAN KEGAGALAN BANK PERKREDITAN RAKYAT (BPR)?" Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan 15, no. 2 (December 9, 2020): 1. http://dx.doi.org/10.32832/neraca.v15i2.3497.
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<p><em>Penelitian ini bertujuan menjelaskan apakah pelanggaran etika menjadi penyebab fraud dan kegagalan bank yang terjadi pada Bank Perkreditan Rakyat (BPR) di Indonesia menurut perspektif auditor yang pernah melakukan penugasan audit di bank dalam likuidasi. Penelitian ini mengambil sampel 9 (Sembilan) auditor yang memiliki kompetensi dan kapabilitas untuk memberikan informasi dan fakta-fakta yang terjadi sesuai hasil audit yang dilakukan di BPR dalam likuidasi. Metodologi yang digunakan dalam penelitian ialah metode kualitatif dengan pendekatan deskriptif analisis. Berdasarkan hasil penelitian ini disimpulkan bahwa</em><em> Prosedur audit utama yang dilakukan auditor dalam audit neraca penutupan (NP) yang dapat mengetahui dan/atau membuktikan adanya pelanggaran etika di Bank Perkreditan Rakyat adalah prosedur konfirmasi. Sedangkan pelanggaran etika menjadi penyebab utama terjadinya kegagalan bank adalah buruknya tata kelola BPR. Pelanggaran etika yang bersifat administratif maupun bukan administratif menjadi penyebab yang kuat terjadinya fraud dan kegagalan bank. Namun demikian pelanggaran etika bukan penyebab langsung terjadinya fraud di BPR, karena pelanggaran etika dapat bersifat administratif yang tidak menyebabkan terjadinya fraud. Fraud muncul tidak semata-mata karena pelanggaran etika namun dapat disebabkan hal lain yang bukan termasuk pelanggaran etika. </em></p><p><strong>Kata Kunci</strong>: Etika, Kegagalan bank, Audit Bank Dalam Likuidasi</p>
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Ngumar, Sutjipto, Fidiana Fidiana, and Endang Dwi Retnani. "IMPLICATIONS OF ISLAMIC GOVERNANCE ON ISLAMIC BANK FRAUD." Jurnal Reviu Akuntansi dan Keuangan 9, no. 2 (July 24, 2019): 226. http://dx.doi.org/10.22219/jrak.v9i2.8735.
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This study was conducted to test fraud at Islamic banks in terms of Islamic Good Corporate Governance. The research data uses Islamic banks registered at Bank Indonesia from 2017 to 2018. Data of the board of directors, board of commissioners, implementation of internal controls, and the sharia supervisory board were obtained from the composite index of self assessment in GCG report. This study did not succeed in accepting that the board of directors and board of commissioners have a negative effect on fraud and proved of the negative influence of internal controls and the sharia supervisory board on fraud. The sharia supervisory board is indeed a decisive element for fraud control from the conformity aspects of implementing Islamic bank operations. The board of directors is an external party of the company that is not directly involved in the company's operations
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Prena, Gine Das, and Reynaldi Mulyana Kusmawan. "Faktor-faktor Pendukung Pencegahan Fraud pada Bank Perkreditan Rakyat." Jurnal Ilmiah Akuntansi 5, no. 1 (June 25, 2020): 84. http://dx.doi.org/10.23887/jia.v5i1.24275.
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This study aims to determine whether the understanding of Risk Based Internal Audit, Whistleblowing System, anti-fraud awareness, and the application of the principles of Good Corporate Governance affect the prevention of fraud in Rural Credit Banks in Bali Province. This study uses primary data sources, using instruments in the form of questionnaires. The population used in this study were auditor internal and bord of directors from 134 Rural Credit Banks and the sample used was auditor internal from 57 Rural Credit Banks taken purposive sampling. The analytical method used is quantitative analysis that is multiple linear analysis using SPSS test equipment. t test results show that Risk Based Internal Audit, Whistleblowing System, Anti-Fraud awareness, and the application of the principles of Good Corporate Governance each have a positive effect on Fraud prevention
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Voytenko, I. "EXPERT-CRIMINAL PROVIDING PROCESS OF INVESTIGATION OF STORES INVOLVED IN USE OF BANK PAYMENT CARD." Criminalistics and Forensics, no. 64 (May 7, 2019): 249–59. http://dx.doi.org/10.33994/kndise.2019.64.22.
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The concept, legal support, significance and procedure of forensic examination in the investigation of fraud committed with the use of bank payment cards are analyzed. The value of the technical and forensic expert research of bank payment cards is determined. The knowledge of objects of forensic examination of bank payment cards is noted. The article notes the importance of the examination of electronic signature in these cases. The order of appointment of forensic accounting examinations in the investigation of fraud committed with the use of bank payment cards is analyzed. The objects of expertise here are the primary documents and financial statements. The importance of the expert’s conclusion as a source of evidence in the investigation of fraudulent use of bank payment cards is analyzed. Key words: fraud, bank payment cards, document, forensic accounting expertise, software and technical expertise.
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Dewi Yuniarti Rozali, Rozmita, and Jabbaar Mohammad. "PENGARUH PELAKSANAAN RISK BASED INTERNAL AUDITING TERHADAP PENCEGAHAN FRAUD." Jurnal Riset Akuntansi dan Keuangan 3, no. 3 (December 27, 2015): 831. http://dx.doi.org/10.17509/jrak.v3i3.6623.
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This study aims to determine the effect of implementation of risk based internal auditing on fraud prevention on internal audit Inspection Office Bank BRI Bandung Region. The sample used by 18 internal auditors in Inspection Office of Bank BRI Bandung Region saturated sampling method. Based on calculation of simple regression analysis obtained result that every increase of implementation of risk based internal auditing (X) will lead to increase fraud prevention (Y). It shows that there is a positive influence between the implementation of risk based internal auditing on fraud prevention on the internal audit of Inspection Office of Bank BRI Bandung Region.
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Agarwal, Nishant, and Meghna Sharma. "Fraud Risk Prediction in Merchant-Bank Relationship using Regression Modeling." Vikalpa: The Journal for Decision Makers 39, no. 3 (July 2014): 67–76. http://dx.doi.org/10.1177/0256090920140305.
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Banking industry has gone through one of the worst crisis in recent times, and is still recovering from the after-shocks. However, there were a lot of learnings that banks would have taken away from this crisis. One of them is the need for a robust risk management system. The crisis dealt a blow to the banking system, catching them off guard when it came to foreseeing the risk. Banks, in the credit card business, face financial risk in the form of both credit risk and fraud risk. Sharma and Agarwal (2013) proposed a model for predicting the credit risk from the merchants. This paper builds upon their technique to predict the fraud risk posed by the merchants to the banks. Fraud risk is an important aspect of risk management systems, particularly in the credit space. The uncertainty surrounding the receipt of paybacks calls for designing robust risk prediction models. Fraud risk is very different from credit risk because fraud risk does not follow a pattern. It happens suddenly, and may not always have a trend before it happens. This creates a need for separate model for fraud risk prediction. This paper develops a fraud risk prediction model that uses logistic regression technique, deployed using SAS. The setup of the study is the merchant-bank relationship in the credit card industry. The model developed in this paper triggers on a transaction level, and assigns a ‘probability score of default (PF) to each merchant for a possible fraud risk whenever a transaction is done at the merchant. Such a score warns the management in advance of probable future losses on merchant accounts. Banks can rank order merchants based on their PF score, and instead of working on the entire merchant portfolio, they can focus on the relatively riskier set of merchants. The PF model is validated by comparing the actual defaults with those predicted by the model and a good alignment is found between the two. The results show that the model can capture 62 percent frauds in the first decile when the transactions are sorted by the probability of fraud computed by the model.
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Clementina, Kanu, and Idume Gabriel Isu. "Security Challenge, Bank Fraud and Commercial Bank Performance in Nigeria: An Evaluation." Journal of Business and Management 5, no. 2 (June 28, 2016): 1–21. http://dx.doi.org/10.12735/jbm.v5n2p01.
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H. Tega, Willliams, and Adeyanju O. David. "The Impact of Fraud on Financial Performance of Deposit Money Banks: Evidence from Nigeria." Sumerianz Journal of Business Management and Marketing, no. 41 (January 29, 2021): 12–16. http://dx.doi.org/10.47752/sjbmm.41.12.16.
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This study demonstrated new evidence sustaining the idea that the issue of fraud has a long history and that fraud in deposit money banks affect performance when fraud are proxied with data extracted from inappropriate auditing process, peer group pressure, computer fraud and management looting using the Generalized Least Square Method (GLS) and the z-statistics as method of data analysis. The data used in the study were adjusted with the Jarque-Bera test of normality to remove any form of spurious result as variable normality is a standardized requirement for any linear model while the cronbach apha value was used to test the validity, consistency and reliability of the data. The main aim of the study is to investigate if variables like computer fraud, managers looting; inappropriate auditing, peer group pressure affect bank performance. To achieve this objective, research questions and hypotheses were formulated and variables were proxied for fraud and deposit banks performance as distilled from related literatures. The GLS result was used to test the formulated hypotheses with a standard z-value of 1.96. The GLS regression results revealed that there are negative relationships between bank frauds and performance while the z-test shows that bank frauds affect deposit money bank performance in Nigeria. The study therefore recommends that an efficient and modern financial technological structure such as Computer Aided Auditing Tools & Techniques (CAATTs) would combat fraud in deposit money banks in Nigeria.
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Chen, Yunsen, Song Zhu, and Yutao Wang. "Corporate fraud and bank loans: Evidence from china." China Journal of Accounting Research 4, no. 3 (September 2011): 155–65. http://dx.doi.org/10.1016/j.cjar.2011.07.001.
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Assad, Mussa J. "Fraud at the Central Bank of Tanzania (A)." Emerald Emerging Markets Case Studies 1, no. 1 (January 1, 2011): 1–12. http://dx.doi.org/10.1108/20450621111110492.
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Subject area The subject areas for this case are auditing, fraud and investigations. It is also relevant for teaching aspects of corporate governance. Student level/applicability This case consolidates techniques and methodologies of special investigations and demonstrates weaknesses in governance and internal controls. It is appropriate for final year undergraduate students and graduate students who have attended classes on basics of accounting and financial reporting. Case overview The case is about institutional governance and the effects of ineptness at different levels of an organization that resulted in TAS. 133 billion being “improperly” paid out to 22 firms in the financial year 2005/2006.The case is structured to focus at the dilemma of the Director of Finance as an individual who featured in the latter stages of an extensive fraud where old unclaimable debts were revived and were being claimed and paid to fictitious assignees involving a number of Central Bank officials. However, the case seeks to interrogate issues related to financial records and controls in which the position of Director of Finance had more relevance. Expected learning outcomes Working on this case should result in enabling students to acquire expertise necessary for forensic accounting. It should also enable students to learn to gain an understanding of the practice of investigative and forensic accounting as well as an understanding of the interrelationships of the parties involved in forensic investigations. Supplementary materials Teaching note.
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Sulistiyo, Agung Budi, Riza Dewi Al Ardi, and Ahmad Roziq. "IMPLEMENTASI THE NEW FRAUD TRIANGLE MODEL DENGAN PERSPEKTIF SYARIAH DALAM MENDETEKSI PERILAKU FRAUD." EKUITAS (Jurnal Ekonomi dan Keuangan) 4, no. 1 (June 27, 2020): 21–46. http://dx.doi.org/10.24034/j25485024.y2020.v4.i1.4324.
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Penelitian ini bertujuan untuk mengkaji secara mendalam bagaimana konsep the new fraud triangle model dengan perspektif syariah dapat digunakan untuk mendeteksi perilaku fraud pada bank syariah dengan pendekatan studi kasus. Penelitian ini dilakukan pada salah satu bank syariah di Jawa Timur. Melalui wawancara mendalam dengan pelaku fraud, atasan pelaku dan auditor internal serta didukung dengan hasil observasi di lapangan dan studi dokumentasi bukti fraud, penelitian ini berhasil mengungkap beberapa temuan yang penting. Temuan tersebut menunjukkan bahwa; (1) tindakan fraud yang dilakukan dikarenakan gaya hidup pelaku yang melebihi dari penghasilan yang diterima; (2) memanfaatkan posisi pekerjaan yang dimiliki untuk melakukan fraud; (3) tindakan fraud yang terjadi diakibatkan oleh adanya peluang yang dimiliki. (4) tindak kecurangan juga terjadi karena personal integrity yang tidak baik dari pelaku. Implikasi dari penelitian ini diharapkan dapat memberikan kontribusi untuk mengembangkan ilmu pengetahuan dan informasi tentang pentingnya manajemen pengelolaan resiko dan penguatan sistem pengendalian intern bagi Lembaga Keuangan Syariah (LKS) dalam upaya mengungkapkan fraud
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Turner, P. G. "RESCISSION OF THE DOCTRINE OF RESCISSION FOR FRAUD." Cambridge Law Journal 75, no. 2 (July 2016): 206–9. http://dx.doi.org/10.1017/s0008197316000441.
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THE decision in Robb v National Crime Authority [2014] EWHC 4384 (Ch); [2015] Ch. 520 has an ironic aspect. Etherton C. upheld the claims of 71 buyers of off-the-plan properties to be developed in Turkish Northern Cyprus. Robb had defrauded them. They had paid sums to Robb, Robb's company, or Robb's agents. Robb later caused those sums to be transferred into his personal bank account with a London bank, intending to transfer the funds to a bank in Thailand. Since 71 of the investors had rescinded their investment contracts, the Chancellor held those investors entitled to trace their moneys into the London bank account. The irony is that the Chancellor's reasoning would itself unravel the modern doctrine of rescission for fraud.
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Nurlaela, Ela, Ratna Mappanyukki, and Dwi Asih Surjandari. "The Effect of the Internal Audit Roles and Auditor Professionalism on Fraud Prevention." Studies in Media and Communication 9, no. 2 (September 16, 2021): 24. http://dx.doi.org/10.11114/smc.v9i2.5324.
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This research aimed to find the internal audit roles (X1) and the auditor professionalism (X2) at Fraud Prevention in NJC Bank in Kuningan Regency. Samples of this research were the NJC Bank employees. The data collection used in this research is the questionnaire method and the data processing used the SPSS program. The analysis results show that the role of the internal auditor has a significant effect on fraud prevention (H1), the auditor professionalism significantly affects fraud prevention (H2), and the test results simultaneously show that the two independent variables have a significant effect on fraud prevention. Supported the results of the implication of this analysis is to improve the roles of the internal auditors and the professionalism of auditor internal could increase fraud prevention.
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Marheni, Marheni. "ANALISIS KEPATUHAN PRINSIP-PRINSIP SYARIAH TERHADAP KESEHATAN FINANSIAL DAN FRAUD PADA BANK UMUM SYARIAH." ASY SYAR'IYYAH: JURNAL ILMU SYARI'AH DAN PERBANKAN ISLAM 2, no. 1 (June 30, 2017): 143–70. http://dx.doi.org/10.32923/asy.v2i1.596.
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This aim of study were to determine the effect of Islamic income on financial health of sharia banks; To know the effect of financing profit sharing on financial health of sharia banks; To determine the effect of Islamic income on the fraud of sharia banks; To know financing profit sharing on fraud of sharia banks and to determine the effect financial health on fraud of sharia banks. The population research were all sharia banks in Indonesia. Selected samples were 8 sharia banks. Analysis method used path analysis. The results showed that Islamic income had positive and significant effect on financial health, financing profit sharing had positive and significant effect on financial health. Islamic income had a negative and significant effect on fraud. Shared financing had a negative and significant effect on fraud. Financial health hada positive and significant effect on fraud.
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Higgins, Huong Ngo. "Learning Internal Controls from a Fraud Case at Bank of China." Issues in Accounting Education 27, no. 4 (April 1, 2012): 1171–92. http://dx.doi.org/10.2308/iace-50177.
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ABSTRACT This case provides an opportunity to discuss principles of internal control, the process by which an entity's board of directors, management, and other personnel provide reasonable assurance that fraud and theft are prevented and detected. The case also facilitates discussion of the unique corporate governance and internal control environments in China, a fast-growing economy. Readers will be asked to apply the fraud triangle theory to identify internal control weaknesses and to design control activities for preventing fraud. The case is intended for beginning auditing students, but is also suitable for a more general audience such as accounting, management, and business students at the M.B.A. or undergraduate level. The case introduces Bank of China (BOC) against the backdrop of China's banking sector. It describes the proliferation of non-performing loans in Chinese banks, the failure to report these loans correctly, and the way in which these conditions create a climate where fraud and theft might be easily hidden. These problems and the need for internal controls become evident in the description of a major fraud scheme at BOC. After relating this scheme, the case concludes by reviewing recent reform initiatives to modernize internal controls in Chinese banks.
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Nugraha, Rahadiyan, and Bunga Indah Bayunitri. "The influence of internal control on fraud prevention (Case study at Bank BRI of Cimahi City)." International Journal of Financial, Accounting, and Management 2, no. 3 (September 15, 2020): 199–211. http://dx.doi.org/10.35912/ijfam.v2i2.165.
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Purpose: The purpose of this research was to determine how much the influence of Internal Control against Fraud Prevention at Bank BRI of Cimahi City. Internal control is an interlocking set of activities that are carried out by the board of directors, management, and other personnel. It is designed to provide confidence in achieving certain goals within the organization. Fraud Prevention is a precautionary measure by creating policies, procedures, organization, control techniques, and employee participation. Research methodology: The research method used in this study was explanatory method. The number of samples in this study were 46 employees of Bank BRI of Cimahi City. The analytical method used in this study was Partial Hypothesis Test (T-Test) with significance level of 5%. The program used to analyze data was Statistical Package for Social Sciences (SPSS) Ver20.00. Result: According to this research, internal control has a significant effect on fraud prevention by 50.2% Limitation: This research only described Bank BRI of Cimahi City. Contribution: This study can be useful for students, banking employees, and future researchers. Keywords: Bank BRI of Cimahi City, Fraud prevention, Internal control
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Mahendra, Komang Yoga, A. A. A. Erna Trisna Dewi, and Gst Ayu Intan Saputra Rini. "Pengaruh Audit Internal dan Efektivitas Pengendalian Internal Terhadap Pencegahan Kecurangan (Fraud) Pada Bank Bumn di Denpasar." Jurnal Riset Akuntansi Warmadewa 2, no. 1 (February 18, 2021): 1–4. http://dx.doi.org/10.22225/jraw.2.1.2904.1-4.
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Penelitian ini bertujuan untuk melihat bagaimana pengaruh audit internal dan pengendalian internal terhadap pencegahan kecurangan pada bank-bank BUMN di Denpasar. Metode analisis data dilakukan dengan kuesioner kepada seluruh pegawai bank yang menjadi responden sebanyak 80 orang. Teknik analisis data yang digunakan adalah analisis regresi linier berganda uji F, uji statistik t, koefisien determinasi (R2) dan asumsi klasik yang terdiri dari uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas. Berdasarkan hasil uji hipotesis statistik t diketahui bahwa audit internal berpengaruh positif terhadap pencegahan fraud pada Bank BUMN di Denpasar, otoritas berpengaruh positif terhadap pencegahan fraud pada Bank BUMN di Denpasar. Berdasarkan hasil uji hipotesis F menjelaskan bahwa variabel audit internal berpengaruh positif dan signifikan terhadap variabel pencegahan kecurangan pada Bank BUMN di Denpasar.
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Hollow, Matthew. "Money, morals and motives." Journal of Financial Crime 21, no. 2 (April 29, 2014): 174–90. http://dx.doi.org/10.1108/jfc-02-2013-0010.
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Purpose – The purpose of this paper is to look in more depth at what motivates bank managers and bank employees to commit fraudulent offences at work. Design/methodology/approach – This exploratory study adopts both quantitative and qualitative methods to better comprehend what motivates bank managers and employees to commit fraud at work. Evidence is taken from a sample of 64 cases of fraud from the UK financial sector. The sample cases were then subdivided in relation to the occupational status of the offender and classified based on the motives of the offender. Findings – The research findings from this study indicate that, as with other sorts of white-collar crimes, financial pressures play a hugely significant role in motivating bank employees and managers to commit fraudulent offences at work. However, the nature of these financial pressures appears to differ significantly depending on what role the offender occupies within the bank. Thus, for cashiers and those in lower positions, personal pressures generally act as the motive, whereas for more senior management offenders, personal financial considerations tend to come second to those of the organisation as a whole. Research limitations/implications – The preliminary findings from this paper emphasises that there is a need for more research to be conducted on occupational fraud in the financial sector as to better understand what motivates insiders in the banking profession to commit financial fraud and other criminal offences. Practical implications – This paper will help accountants and financial regulators to better understand what motivates those in the financial sector to commit fraudulent offences at work. This, in turn, will enable them to better assess fraud risks and establish improved preventive and detective measures. Originality/value – The paper fills a gap in the fraud literature by providing an in-depth study that focuses exclusively on what motivates those inside the financial sector to commit fraudulent offences at work.
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Ilter, Cenap. "Misrepresentation of financial statements." Journal of Financial Crime 21, no. 2 (April 29, 2014): 215–25. http://dx.doi.org/10.1108/jfc-04-2013-0028.
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Purpose – The purpose of this paper is to show the public, in general, and auditors, in particular, that in the absence of control there is always a risk of fraud. Fraud can be done in various forms. Larceny may be the most obvious case of fraud, but fraud may be done in many other ways too. Balance sheet fraud or financial statements fraud is a broader issue; it is far-fetched than a few hundred dollars of a larceny case. In financial statement fraud, the deep down effect may be millions or billions of dollars. Design/methodology/approach – The paper has been designed based on a fraud theory. The author has observed the implications of a possible fraud in a real audit case. The fraud theory has been tested through financial analysis and audit tests. The theory has then been revised and the existence of a financial statement fraud has been proven. Findings – The paper explores that banks and group companies controlled by unreliable owners can lead to misuse of public's funds in accordance with the directives of the owner. Public's money can be transferred to other group companies in an illegal manner – in excessive amounts – and never returned to the bank by means of applying different accounting fraud techniques. Research limitations/implications – Auditors, who may audit group companies that include a bank or banks with deposit receiving and lending rights, should pay attention to the transactions between the group's bank and the other group companies. The lending may be excessive in amount and/or never paid back and the financial statements would be misrepresented covering various fraud schemes. Originality/value – The case that the paper deals with reflects the author's own audit experiences. The names of the companies have been changed but not the essence of the events. From this perspective, it sheds light onto the path of an auditor who happens to be in a similar situation.
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Santika, Ana, and Ruslan Abdul Ghofur. "The Influence of Sharia Complaince Against Fraud on The Sharia Banks In Indonesia." Journal of Economic, Management, Accounting and Technology 3, no. 1 (February 20, 2020): 15–22. http://dx.doi.org/10.32500/jematech.v3i1.784.
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Penelitian ini bertujuan untuk menganalisis seberapa besar pengaruh syariah complaince terhadap profitabilitas Bank Umum Syariah Indonesia. Sampel dipilih dengan metode purposive sampling sehingga didapat 9 sampel bank umum syariah Unit analisis dalam penelitian berjumlah 45 laporan tahunan Bank Umum Syariah. Pendekatan penelitian dengan metode kuantitatif menggunakan data sekunder. Jenis data kuantitatif berupa data laporan keuangan (annual report) masing-masing bank dari tahun 2013 sampai 2017. Hasil dari penelitian ini dilihat dari hasil uji F, variabel Profit Sharing Ratio (PSR), Islamic Income Ratio (IsIR), dan Islamic Invesment Ratio (IIR) secara simultan tidak berpengaruh signifikan terhadap variabel fraud. Dari hasil uji t variabel Profit Sharing Ratio (PSR), Islamic Income Ratio (IsIR), dan Islamic Invesment Ratio (IIR) tidak berpengaruh dan tidak signifikan terhadap variabel fraud. Berdasarkan hasil analisis diatas dengan tidak adanya pengaruh tersebut disebabkan, kegiatan pada perbankan syariah saat ini melaksanakan kepatuhan pada prinsnip-prinsip syariah, karena semakin rendah tingkat fraud semakin tinggi tingkat shariah complaince pada perbankan syariah. Bagi pihak bank tetap harus meningkatkan tingkat kepatuhan pada pinsip-prinsip syariah dan juga melakukan kegiatan terhadap pencegahan penipuan.
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Desiana, Lidia, M. Rifky Ramadhon Alfaridzie, and Dinnul Alfian Akbar. "Corporate Governance dan Shariah Compliance Terhadap Financial Statement Fraud Pada Bank Umum Syariah." Journal of Accounting Science 5, no. 2 (September 11, 2021): 180–96. http://dx.doi.org/10.21070/jas.v5i2.1342.
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This study tested the Influence of Corporate Governance and Shariah Compliance on Financial Statement Fraud in Sharia Commercial Banks in the Period 2015-2019. Independent variables in this study are Corporate Governance and shariah compliance projected with Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio. While the dependent variable used is Financial Statement Fraud in sharia commercial banks. The population in this study was all Sharia Commercial Banks (BUS). Sampling techniques using purposive sampling method. The number of samples as many as 12 Islamic commercial banks with a lot of data 60. The results of this study show islamic income ratio affects Financial Statement Fraud, while Profit Sharing Ratio, Islamic Investment Ratio and Corporate Governance have no effect on Financial Statement Fraud.
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Anand, Vivek, Muhammad Qasim Nizamani, and Farheen Qasim Nizamani. "Deliberation of Fraud Triangle Theory: A Comparison among Public and Private Commercial Banks of Sindh, Pakistan." I V, no. I (March 30, 2020): 336–48. http://dx.doi.org/10.31703/ger.2020(v-i).28.
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The research has been conducted to apply the most fundamental concept of fraud triangle theory, introduced by Donald Cressey's in 1950-53, to private and public commercial banks of Sindh, Pakistan. According to this theory, Donald Cressey identified that when three-component/factor i-e pressure, opportunity, and rationalization, comes into an individual's life, he is very likely to commit fraud. Eight different hypotheses are drawn for this study to test the elements of the fraud triangle in public and private sector banks. The study adopted a primary source of data collection, with a sample size of 600 distributed to respondents of the two largest bank of Pakistan, i-e, the National Bank of Pakistan and Habib Bank Limited. The statistical Mann-Whitney U-Test applied to test the hypotheses. The results of the study disclosed that the employees in public sector banks in Sindh, facing more financial pressure, the internal control of public banks is also week; hence fraudsters find more opportunities to commit fraud and the employees working in public banks also behave rationalization for their illicit activities.
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Wati, Centhya, and Windhy Puspitasari. "PENGARUH FRAUD DIAMOND, CORPORATE GOVERNANCE, DAN KOMPLEKSITAS BANK TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN PERBANKAN." Jurnal Akuntansi Trisakti 4, no. 2 (August 16, 2019): 157. http://dx.doi.org/10.25105/jat.v4i2.4856.
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<p><em>This </em><em>research</em><em> aimed to examine the effect of diamond fraud, corporate governance and complexity of the bank to financial statement fraud in companies engaged in banking activities using secondary data. </em><em></em></p><em>The population in this research was banking companies that listed in Indonesia Stock Exchange for the period 2013-2015. The method used is multiple regression analysis by purposive sampling as sampling method. Selected samples of 30 companies during of 3 periods are 90 samples. Data were obtained through the annual financial statements which have been provided in the Indonesia Stock Exchange. The results showed that pressure has significant positive effect on financial statement fraud, while opportunity, rationalization, capability, corporate governance and complexity have not significant effect on financial statement fraud. Adjusted R Square value of 0,115 can illustrate that the dependent variable was explained by the independent variable variabelitas for 11,5% while 88,5% are influenced by the other variables</em>
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Eweoya, I. O., A. A. Adebiyi, A. A. Azeta, and Angela E. Azeta. "Fraud prediction in bank loan administration using decision tree." Journal of Physics: Conference Series 1299 (August 2019): 012037. http://dx.doi.org/10.1088/1742-6596/1299/1/012037.
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Hoffmann, Arvid O. I., and Cornelia Birnbrich. "The impact of fraud prevention on bank‐customer relationships." International Journal of Bank Marketing 30, no. 5 (July 20, 2012): 390–407. http://dx.doi.org/10.1108/02652321211247435.
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Bariyyah, Shofiyyatul, and Devi Narulitasari. "Implikasi Tatakelola Islami Terhadap Fraud (Studi Pegawai BPRS di Soloraya)." Jurnal Ilmiah Ekonomi Islam 6, no. 2 (June 29, 2020): 171. http://dx.doi.org/10.29040/jiei.v6i2.1079.
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This study aims to determine the implementation of Corporate Governance which is based on Islamic values does not rule out the possibility of fraud The Financial Services Authority (OJK) requests a supervisory license for a BPR/BPRS that is approved more than 10 times that of a commercial bank so that higher fraud can occur. Therefore a better supervision is needed from parties within the company to participate in reducing fraud. The sample in this study was 39 employees of the Islamic Rural Bank (BPRS) in Soloraya using convenience sampling and analyzed by statistical analysis using a multiple regression analysis. The results of this study are that the board of commissioners and internal control can reduce fraud, while the independence of the Sharia Supervisory Board (SSB) is not.
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Tade, Oludayo, and Oluwatosin Adeniyi. "Dimensions of Electronic Fraud and Governance of Trust in Nigeria’s Cashless Ecosystem." International Journal of Offender Therapy and Comparative Criminology 64, no. 16 (June 13, 2020): 1717–40. http://dx.doi.org/10.1177/0306624x20928028.
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A negative outcome of the nascent cashless policy in Nigeria has been persistent electronic banking fraud (e-fraud). Fraud occurrence in any financial space indicates insecurity and loopholes being exploited by fraudsters. This underscores the importance of trust governance in electronic banking and its centrality in a transiting cashless economy like Nigeria. Against this background, we investigated e-banking fraud and the role trust governance plays in both the adoption and refusal to migrate and use electronic banking in Nigeria. Using qualitative methods (in-depth and key informant interviews) of data collection, 30 participants were purposively selected and in some instances reached through the snowball and referral methods. Findings showed internal, external, and collaborative dimensions of e-fraud. Experiences of fraud reportedly affected adoption and migration of bank customers to e-banking platforms. Although weak governance mechanism was reported, banks nonetheless are embracing security mechanisms such as sending SCAM alert messages to customers, while shaming and sack of compromised staff were employed as within-bank measures to secure the confidence of customers in the evolving financial ecosystem.
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Najib, Haifa, and Rini Rini. "Sharia Compliance, Islamic Corporate Governance Dan Fraud Pada Bank Syariah." JURNAL AKUNTANSI DAN KEUANGAN ISLAM 4, no. 2 (March 6, 2019): 131–46. http://dx.doi.org/10.35836/jakis.v4i2.23.
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This study aims to examine the influence of sharia compliance and Islamic Corporate Governance against fraud in Islamic banks. Independent variables used are sharia compliance with the Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio as a proxy and Islamic Corporate Governance. The dependent variable used is fraud in Islamic banks. The population in this study are all Islamic Banks (BUS) which is registered in Bank Indonesia in the period 2010 to 2014. The sample was selected using purposive sampling method. Total samples used in this study were 8 Islamic Banks with 5-year study period. The analytical method used in this study is multiple regression were processed using SPSS version 22. The results of this study indicate that the sharia compliance with the Profit Sharing Ratio as a proxy, is significant negative effect on Islamic bank’sfraud while Islamic Income Ratio, Islamic Investment Ratio and Islamic Corporate Governance had no effect on fraud in Islamic banks.
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Dewi, Nurul Hasanah Uswati, Putri Wulanditya, Dian Oktarina, and Herwin Ardianto. "Banking sector lack detection: Expectation gap between auditors and bankers." Accounting 7, no. 6 (2021): 1353–62. http://dx.doi.org/10.5267/j.ac.2021.4.002.
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This study aims to identify the determinants of the expectation gap in fraud detection between internal auditors and bankers in Indonesia. The shift in the internal audit task in the banking sector can cause the hole in audit expectations to widen. This research uses qualitative methods with an interpretive paradigm which is rarely done by previous research. The results of interviews with internal audit work units and bank managers from 4 state-owned and private banks indicate a gap in audit expectations regarding the responsibilities between internal auditors and bankers, especially in carrying out the function of examining and detecting fraud. This study recommends the financial services authorities and bank leaders be able to improve education regarding anti-fraud policies to stakeholders, especially in terms of a clear division of tasks in fraud detection in the banking sector.
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Yulian Maulida, Windy, and Bunga Indah Bayunitri. "The influence of whistleblowing system toward fraud prevention." International Journal of Financial, Accounting, and Management 2, no. 4 (January 8, 2021): 275–94. http://dx.doi.org/10.35912/ijfam.v2i4.177.
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Purpose: This study aimed to determine the implementation of whistleblowing system and fraud prevention, and to find out how the whistleblowing system affects fraud prevention at the Jabar Banten Central Bank in Bandung. Research Methodology: This study used the explanatory method and simple linear regression analysis. The program used was SPSS Version 19.00. Results: The whistleblowing system affected fraud prevention by 54.3%. Limitation: The study is limited to the role of the whistleblowing system and fraud prevention. Contribution: The results of this study contribute to improving the application of the whistleblowing system and preventing fraud. Keywords: Whistleblowing system, Fraud prevention